Results 251 to 260 of about 464,272 (311)

Environmental Disclosure

2022
This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms.
Lepore L., Pisano S.
openaire   +2 more sources

Environmental Disclosure

Business & Society, 2012
Corporate-level environmental information disclosure is increasingly common. This article studies the impact of a prominent media-generated sustainability ratings program, Newsweek’s 2009 ranking of the 500 largest U.S. firms. Using an event study methodology, the authors find the rankings had a significant impact on shareholder value.
Thomas P. Lyon, Jay P. Shimshack
openaire   +1 more source

The relevance of environmental disclosures: Are such disclosures incrementally informative?

Journal of Accounting and Public Policy, 2013
Establishing the information content of transparent voluntary environmental disclosures and the source of this information content is of fundamental importance for corporate social responsibility (CSR) practitioners. Our results indicate that: (1) incremental to information provided by current Toxics Releases Inventory (TRI) data, voluntary ...
Clarkson, Peter M.   +3 more
openaire   +4 more sources

Environmental performance and environmental disclosure relationship: the moderating effects of environmental cost disclosure in emerging Asian countries

Management of Environmental Quality: An International Journal, 2022
PurposeThis paper aims to analyze the effect of environmental performance (EP) on environmental disclosure (ED) and determine whether environmental costs (ECs) moderate this relationship. This paper extends legitimacy theory that focuses on the commonly assumed interaction between companies and community, with the effect of quantitative information ...
Luluk Muhimatul Ifada, Norman Mohd Saleh
openaire   +1 more source

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